§ 13-122. Public service.

(a)

Every person engaged in any business in the county as owner, agent, or otherwise that performs some service for the public in return for a consideration shall pay a business tax based on the maximum number of persons actually employed, or to be employed, during the receipted year, in the following amounts:

(1)

1—10 ..... $30.00

(2)

11—20 ..... 60.00

(3)

21—30 ..... 90.00

(4)

31—40 employees ..... 120.00

(5)

41 or more ..... 180.00

(b)

No receipt shall be required under this section for any business, the principal function of which is the performance of some service for the public in return for a consideration, when the nature of the service is such that a business tax is required of the business by some other law of this state; but this provision shall not be construed to exempt service departments of merchandising and other lines of business from the receipt required by this section, with the exception of gasoline service stations with not more than three (3) persons engaged in the performance of a service for a consideration.

(c)

In determining the number of persons employed all principals shall be deemed employees and be included in the calculation.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)